2016-046C - Laserfiche WebLink

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(G) With respect to any audit of completed Booking Transactions that are subject to this Agreement during any period in which it is effective, the 'Tourist Tax Collector agrees to audit Airbnb on an anonymous numbered account basis. The Parties agree that Airbnb shall not be required to produce any personally identifiable information relating to any Host or Guest and/or relating to any Booking Transaction in connection with an audit or otherwise without binding legal process served only after completion of* such audit by the Tax Department of Airbnb with respect to such Host or Guest. Tile Tourist Tax Collector agrees that 1`or TDT purposes, it will limit its audit of Airbnb and/or any assessment against Airbnb for alleged under collection of TDT to no more than a consecutive twelve (12) month tax period within any consecutive forty- eight (48) month period. (H) The Tourist Tax Collector agrees that pursuant to this Agreement and during the period in which it is effective, Airbnb agrees to register as a Dealer for the reporting, collection and remittance of TDT, in connection with its obligations assumed under the Code and as set forth in this Agreement. Registration with the Tourist Tax Collector and the issuance of any certificate of authority will be in the name of Airbnb, Inc. at 888 Brannan Street, 411 Floor, San Francisco, CA 94103. Airbnb, Inc. will be the registered taxpayer on behalf of any subsidiary or affiliate of Airbnb, Inc. collecting TDT from Guests. GUEST AND HOST LIABILITY (I) During any period in which this Agreement is effective, and solely with respect to a Host's activity on the Platform, said Host shall not be required to individually register with the Tourist Tax Collector to collect, remit and report TDT, under the Code, on the condition that Airbnb is in compliance with its obligations under this Agreement and the Code. Nothing in this Agreement shall relieve Guests or Hosts from any responsibilities with respect to TDT, including any obligation to register with the Tourist Tax Collector to collect, remit and report TDT for a user's transactions completed through any means, method, device or platform other than the Platform, or restrict the Tourist Tax Collector from investigating or enforcing any provision of applicable law against such users for any occupancy arranged directly or through a means other than the Platform. (J) Nothing herein shall relieve any Guest or Host of liability for TDT imposed by the Code, except as noted in paragraphs (E) (F), (G), (H), (1) and (K) herein, nor limit the Tourist 4